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Federal Free Printable Form 8892 (Rev. August 2019) for 2021 Federal Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

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Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax
Form 8892 (Rev. August 2019)

Form 8892 Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax (Rev. August 2019) Department of the Treasury Internal Revenue Service ▶ Before you begin: Go to www.irs.gov/Form8892 for the latest information. Be sure that you have read the chart below to see if you must use Form 8892. IF you... file Form 4868 or Form 2350 file Form 4868 or Form 2350 AND you... do not expect to owe gift and/or GST tax expect to owe gift and/or GST tax need to extend the time to file Form 709 are not requesting an extension for your individual income tax return Part I OMB No. 1545-1913 THEN... do not use Form 8892. use Form 8892-V, Payment Voucher, (below) to pay gift and/or GST tax. use Form 8892. See instructions. Identification 1 Your first name and initial Type or print 2 Last name Social security number Street address (or P.O. box if mail is not delivered to street address) City, town, or post office; state; and ZIP code Part II Automatic Extension of Time To File Form 709 (Section 6081) If you are applying for an automatic 6-month extension of time to file Form 709 but are not applying for an extension of time to file your individual income tax return, check here. See instructions . . . . . . . . . . . . . . . . . . . ▶ If the donor died during the year, enter the date of death (mo., day, year) ✃ 8892-V Payment Voucher Department of the Treasury Internal Revenue Service 1 ✁ ▼ Detach Here and Mail With Your Payment ▼ Form (Rev. August 2019) Part III . ▶ Use OMB No. 1545-1913 this voucher when making a payment of gift and/or GST tax. Payment of Gift (and/or Generation-Skipping Transfer) Tax Tax year 20 2 $ 4 Your first name and initial Complete if you file Part III only. (Type or print) 3 Amount of gift tax paid Amount of GST tax paid (from Form 709) (see instructions) $ 5 Last name Social security number Street address (or P.O. box if mail is not delivered to street address) City, town, or post office; state; and ZIP code For Privacy Act and Paperwork Reduction Act Notice, see page 3. Cat. No. 37700N Form 8892 (Rev. 8-2019) Page 2 Form 8892 (Rev. 8-2019) General Instructions Where To File Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form 8892, such as legislation enacted after it was published, go to www.irs.gov/Form8892. File Form 8892 at the following address. Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Private delivery services (PDSs). Filers can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to www.irs.gov/PDS for the current list of designated services. The PDS can tell you how to get written proof of the mailing date. For the IRS mailing address to use if you’re using a PDS, go to www.irs.gov/PDSstreetAddresses. PDSs can’t deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address. Purpose of Form Use Form 8892 for the following purposes. • To request an automatic 6-month extension of time to file Form 709 when you aren’t applying for an extension of time to file your individual income tax return using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or Form 2350, Application for Extension of Time To File U.S. Income Tax Return. • To make a payment of gift tax when you’re applying for an extension of time to file Form 709 (including payment of any generation-skipping transfer (GST) tax from Form 709). Form 8892 can’t be used for joint filings and can only be filed by an individual taxpayer. If both you and your spouse need to file Form 8892, use separate forms CAUTION and mail the forms in separate envelopes. ! ▲ Who Must File Extending the time to file Form 709. If you obtained an extension of time to file your individual income tax return by using Form 4868 or Form 2350, the time to file your Form 709 is automatically extended. In this case, you don’t need to file Form 8892 to extend the time to file Form 709. If you aren’t applying for an extension of time to file your individual income tax return, use Form 8892 to request an extension of time to file Form 709. Note: An extension of time to file your Form 709 doesn’t extend the time to pay the gift tax. See Paying gift tax, next, if you expect to owe tax. Paying gift tax. If you expect to owe gift and/or GST tax, you must use Form 8892 to send in your tax payment. If you don’t pay the gift tax by the original due date of the return (generally, April 15), you will be charged interest and may be charged penalties. You can use the table on page 1 to determine whether to file Form 8892. When To File Paying tax. If you’re filing Form 8892 to pay gift tax, file by the due date for Form 709. Generally, this is April 15. See the Instructions for Form 709 for exceptions. If the due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Extension of time to file. File Form 8892 by the regular due date of Form 709. Unless the donor has died, don’t file this form before January 1 of the year in which the Form 709 is due. The form can’t be processed before then. ! ▲ CAUTION How To Complete the Form IF you’re extending... THEN complete... the time to file your Form 709 Parts I and II. the time to file your Form 709 and making a gift tax payment the time to file your individual income tax return and gift tax return (Form 709) by using Form 4868 or Form 2350, and need to make a gift tax payment Parts I, II, and only boxes 1, 2, and 3 of Part III. Part III in its entirety. Filing Form 709 You may file Form 709 any time before the extension expires. But remember, Form 8892 doesn’t extend the time to pay taxes. If you don’t pay the amount due by the original due date, you will owe interest. You may also be charged penalties. Interest. You will owe interest on any tax not paid by the original due date of your Form 709 even if you had a good reason for not paying on time. The interest runs until you pay the tax. Penalties. The late payment penalty is usually 1/2 of 1% of any tax not paid by the regular due date. It is charged for each month or part of a month the tax is unpaid. The maximum penalty is 25%. You might not owe the penalty if you had reasonable cause for paying late. Attach a statement to your Form 709, not Form 8892, explaining the reason. Late filing penalty. A penalty is usually charged if your Form 709 is filed after the due date (including extensions). It is usually 5% of the tax not paid by the original due date for each month or part of a month your return is late. The maximum penalty is 25%. You might not owe the penalty if you have reasonable cause for filing late. Attach a statement to your Form 709, not Form 8892, explaining the reason. Form 8892 (Rev. 8-2019) Specific Instructions Part II—Automatic Extension of Time To File Form 709 If you aren’t applying for an extension of time to file your individual income tax return, you may apply for an automatic 6-month extension of time to file Form 709 by completing Parts I and II. If you are making a payment along with the automatic extension request, also complete Part III, boxes 1, 2, and 3 only. See the instructions for Part III below. Complete Part II by checking the designated box. If the donor died during the tax year, enter the donor’s date of death in the space indicated. You don’t have to explain why you are asking for an automatic extension. We will contact you only if your request is denied. Note: Keep a copy of the form for your records. Except when the donor has died (see Donor’s death next), any extension granted on Form 8892 will end on October 15 of the applicable year, unless the due date falls on a Saturday, Sunday, or legal holiday. In this case, the due date will be the next business day. Donor’s death. If the donor died during the tax year, Form 709 may be due before April 15. See the Instructions for Form 709 to determine the due date. The maximum extension we will grant for Form 709 is 6 months from the initial due date. Enter the donor’s date of death in the space indicated. Part III—Payment of Gift (and/or Generation-Skipping Transfer) Tax If you are requesting an extension of time to file Form 709 with Form 8892 and are also making a payment of gift and/or GST taxes due, complete only boxes 1, 2, and 3 of Part III. If you have extended the time to file your individual income tax return and are only making a payment of gift and/or GST taxes due with Form 8892, complete Part III only, detach the completed payment voucher, and send it to the address provided under Where To File on page 2. Box 1. Enter the calendar year for which you are paying the gift and/or GST taxes due. Don’t enter the year you are filing Form 8892. Box 3. Enter the amount of the GST tax paid from Form 709. The only GST tax you can pay with Form 8892 is the tax on a direct skip reported on Form 709. Paying by check or money order. Make your check or money order payable to “United States Treasury.” Don’t send cash. Write your social security number (SSN), daytime phone number, and the calendar year from box 1 (above), followed by “Form 709.” Enclose your payment with the detached and completed payment voucher, but don’t staple or attach your payment to the voucher. Note: If you changed your mailing address after you filed your last return, use Form 8822, Change of Address, to notify the IRS of the change. Showing a new address on Form 8892 will not update your record. You can get Form 8822 by calling 800-829-3676. Page 3 Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need the information to determine your eligibility for an extension of time to file a United States Gift (and Generation-Skipping Transfer) Tax Return. If you apply for an extension of time to file, you are required by Internal Revenue Code sections 6001 and 6011 to provide the information requested on this form. Section 6109 requires you to provide your identifying number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. If you fail to provide this information in a timely manner, or provide incomplete information, your application for an extension of time to file may be denied and you may be liable for interest and penalties. If you willfully provide false or misleading information, you may be subject to criminal prosecution. You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Learning about the law or the form . . . . . . . . . . . . . . . 13 min. Preparing the form . . . . . . . . . . . . 12 min. Copying, assembling, and sending the form to the IRS . . . . . . . . . 16 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Don’t send the tax form to this office. Instead, see Where To File, earlier.
Extracted from PDF file 2019-federal-form-8892.pdf, last modified September 2019

More about the Federal Form 8892 Other

We last updated the Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8892 from the Internal Revenue Service in February 2020.

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Historical Past-Year Versions of Federal Form 8892

We have a total of seven past-year versions of Form 8892 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 8892

Form 8892 (Rev. August 2019)

2018 Form 8892

Form 8892 (Rev. December 2008)

2017 Form 8892

Form 8892 (Rev. December 2008)

2016 Form 8892

Form 8892 (Rev. December 2008)

Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax 2015 Form 8892

Form 8892 (Rev. December 2008)

Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax 2012 Form 8892

Form 8892 (Rev. December 2008)

Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax 2011 Form 8892

Form 8892 (Rev. December 2008)


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